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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Commissioner's statements and operational guidelines

This section contains Commissioner's statements and guidelines on a range technical tax topics. Guidelines are provided for information purposes only and do not replace or override any interpretations or other statements made with respect to the application of the law.

CS 18/01 - Determining "Market Rental Value" of Employer-Provided Accommodation - Boarding Schools

In Commissioner’s Statement CS 16/02, the Commissioner provided guidance to assist taxpayers in estimating the likely market rental value of employer-provided accommodation. This Commissioner’s Statement, CS 18/01, is supplementary to CS 16/02, and sets out concessionary treatment that will apply in respect of on-site accommodation provided to employees of boarding schools only.

Standard for the use of a valid electronic signature on documents provided to the Commissioner

This Standard provides guidelines on the use of electronic signatures on documentation and information provided to IR.

CS 17/02 - Tax treatment of backdated remedial payment of holiday pay

Commissioner's statement CS 17/02 provides guidance to employers on how a backdated remedial payment of holiday pay is to be treated for tax purposes.

CS 17/01 - valuation of employee share schemes

CS 17/01 provides guidance to employers on working out the value of the share benefit received by employees under a share purchase agreement.

Escalation Policy for technical issues

CIR's statement on the Escalation policy, an IR process designed to ensure staff apply IR's view of the law consistently while enabling a view to be reconsidered.

Internal approach to managing changes or perceived changes of interpretation or practice

2017 document sets out IR's internal approach to managing changes or perceived changes of interpretation or practice.

CS 16/02 Determining “Market Rental Value” of Employer-Provided Accommodation

CS 16/02 provides guidance on working out the taxable market rental value of accommodation provided by an employer to employees.

Operational guidelines: Section 6A settlements

2016 operational guidelines on s 6A settlements outline IR's internal approach to settling disputes prior to challenge.

CS 16/01 Commissioner's Statement: OECD information sharing requirements for taxpayer rulings and determinations

CS 16/01 informs taxpayers of the new OECD requirements to exchange certain cross-border taxpayer rulings and determinations with other OECD countries.

CS 12/01 Commissioner's Statement: Income tax treatment of accommodation payments, employer-provided accommodation and accommodation allowances

CS 12/01 sets out the CIR's position on the existing income tax treatment of accommodation payments, employer-provided accommodation and accommodation allowances.

CS 12/01 Appendix - Commissioner’s Operational Approach to Temporary Shifts

CS 12/01 Appendix illustrates the treatment of temporary shifts for work purposes, and factors in determining when a shift is likely to be temporary.

Status of historical Inland Revenue internal circulars

This item advises that taxpayers should not rely on historical internal circulars and other similar IR publications as representing IR's current practice.

Status of Commissioner's advice

This item sets out the status of advice (other than binding rulings) given by the Commissioner.